Chapter 4.24
SEGREGATION BEFORE DELINQUENCY

Sections:

4.24.010    Application—Generally.

4.24.020    Application—Filing time.

4.24.030    Application—Fee.

4.24.040    Proposal—Submittal to assessor.

4.24.050    Valuations—Generally.

4.24.060    Valuations—Total.

4.24.070    Valuations—Transmittal to collector.

4.24.080    Collector’s duties.

4.24.090    Post-segregation tax payments.

4.24.010 Application—Generally.

Any person claiming an interest in any parcel, fractional part or undivided interest in land described on the assessment roll which does not have a separate valuation thereon may file with the collector an application requesting segregation. (Ord. 5 § 100, 1961)

4.24.020 Application—Filing time.

The application may be filed at any time after the taxes are due and prior to the date when the last installment thereof becomes delinquent. (Ord. 5 § 101, 1961)

4.24.030 Application—Fee.

Each application shall be accompanied by a fee of fifty cents for each portion into which the applicant desires the land to be segregated. The fee shall not be required when any part of the land to be segregated has been twice assessed for the year for which levied. (Ord. 5 § 102, 1961)

4.24.040 Proposal—Submittal to assessor.

After he receives the application for segregation, the collector shall submit a description of the parcel, fractional part or undivided interest, together with the proposed segregation, to the assessor. (Ord. 5 § 103, 1961)

4.24.050 Valuations—Generally.

The assessor shall place a separate valuation on each portion into which the land is to be segregated and on the improvements thereon and the relative proportion of the personal property, the tax on which is a lien on each portion as segregated. (Ord. 5 § 104, 1961)

4.24.060 Valuations—Total.

The aggregate of the valuation of the segregated portions shall be the same as the valuation of the parcel before segregation. (Ord. 5 § 105, 1961)

4.24.070 Valuations—Transmittal to collector.

The assessor shall transmit the separate valuations to the collector. (Ord. 5 § 106, 1961)

4.24.080 Collector’s duties.

The collector shall do each of the following:

A.    Enter on the assessment roll a description of each segregated portion with the valuation thereof;

B.    Compute and extend the tax on each segregated portion and penalties, if any;

C.    Cancel the original description, valuation and tax, and penalties, if any. (Ord. 5 § 107, 1961)

4.24.090 Post-segregation tax payments.

After segregation, taxes, including proportionate accrued penalties, if any, on each segregated portion, may be paid separately from the whole assessment. (Ord. 5 § 108, 1961)